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    <title>2019 (3) TMI 965 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA allowed the condonation of a 2-day delay in filing appeals, granted out of turn hearing based on the advocates&#039; reasons, and remanded the matter to the lower appellate authority for deciding the appeals on merits. The Tribunal set aside the lower appellate authority&#039;s order rejecting the appeals on the ground of time bar, allowing both parties the opportunity to present their cases and evidence. The lower appellate authority was directed to pass the order within three months, ensuring the principle of natural justice was followed.</description>
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      <title>2019 (3) TMI 965 - CESTAT KOLKATA</title>
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      <description>The Appellate Tribunal CESTAT KOLKATA allowed the condonation of a 2-day delay in filing appeals, granted out of turn hearing based on the advocates&#039; reasons, and remanded the matter to the lower appellate authority for deciding the appeals on merits. The Tribunal set aside the lower appellate authority&#039;s order rejecting the appeals on the ground of time bar, allowing both parties the opportunity to present their cases and evidence. The lower appellate authority was directed to pass the order within three months, ensuring the principle of natural justice was followed.</description>
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